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Land A person may be considered to have paid the GST/HST (i.e., the GST/HST becomes payable) under either the change-in-use rules or the self-supply rules when they begin to use land for residential purposes. ... The builder is considered to have both collected and paid the HST on the self-supply, calculated on the fair market value of the house and land. ... The housing co-op is considered to have self-supplied the housing complex at that time and is required to account for the HST on the self-supply. ...

You resided outside Canada on December 31, 2019, but kept significant residential ties with Canada; you may be considered a factual resident of Canada. ... You resided outside Canada on December 31, 2019, and are considered a deemed resident or non-resident of Canada. ... You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ...

Your payment will be considered received on time if it is received on the first business day after the due date. ... You resided outside Canada on December 31, 2020, and are considered a deemed resident or non-resident of Canada. ... You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ...

Generally, the non-resident tax withheld is considered your final tax obligation to Canada on the rental income. ... Your payment will be considered paid on one of the following dates: Payments you or your representative make through a Canadian financial institution's online or telephone banking services are considered paid when your financial institution credits the CRA with your payment Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date Payments you or your representative send by mail are considered paid on the day of the postmark Note When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it or if it is postmarked on the next business day. ... Related persons are not considered to deal with each other at arm’s length. ...

The owners of shares of a corporation are considered to be those persons who are the beneficial owners of such shares. ... However, with respect to siblings, unless the facts indicate otherwise, generally one sibling would not be considered to have influence over another. ... Y controls the same corporation de facto, the corporation is considered, by virtue of paragraph 256(1.2)(b), to be controlled by each of Mr. ...

You were a deemed non-resident of Canada in 2015 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...

Requirements relating to effectiveness will be considered to have been met only if the common law has recognized the charitable nature of the protective health care in question. ... Promoting a technique to the general public that focuses on achieving well-being is generally not considered as directly furthering a promotion of health purpose. ... These health-related activities will be considered charitable if they directly further a charitable purpose 54 and meet all associated legal requirements. ...

The Queen [Footnote 2] that a limited partner is considered to be carrying on the business of the partnership. ... As of August 31, 2005, thirteen cases have been considered for the application of the third-party penalties. ... All MAP cases will be considered in an effort to reach agreement and resolve the case(s) in a timely manner. ...

The Queen [Footnote 2] that a limited partner is considered to be carrying on the business of the partnership. ... As of August 31, 2005, thirteen cases have been considered for the application of the third-party penalties. ... All MAP cases will be considered in an effort to reach agreement and resolve the case(s) in a timely manner. ...

Different charitable purposes have different requirements about what is considered to be the public, or a sufficient section of the public. ... Promoting a technique to the general public that focuses on achieving well-being is generally not considered as directly furthering a promotion of health purpose. ... What is considered to be incidental is fact based and may vary depending on the circumstances. ...